First day out the farmer sends Excel, off to gather in his 8 sheep.
On returning the farmer is astonished to find he now has 10 animals in his pen and asks the dog to explain.
Excel barks: "Woof! You asked me to round them up".
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A hunky accountant and a charmingly assertive tax inspector give in to their mutual attraction and check into a hotel. Before things go too...
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